521 Use the following data to determine the cost of goods manufactured: Beginning finished goods inventory Direct labor used Beginning work in process inventory General and administrative expenses Direct materials used Ending work in process inventory Indirect labor Ending finished goods inventory Indirect materials. Depreciation-factory equipment Multiple Choice $115.500. $101,100. $ 11,700 31,500 8,100 14,400 41,400 9,900 7,200 10,400 14,400 8,400